Intangible Values in Financial Accounting and Reporting

Name: Intangible Values in Financial Accounting and Reporting
Author: Stephan Grüber

An Analysis from the Perspective of Financial Analysts

Paperback Engels 2014 2015e druk 9783658065492

60,99

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Samenvatting

Academics and practitioners argue that intangible values have become significant value drivers of today’s economy. Major production inputs no longer comprise of property, plant and equipment, but rather of brands, knowledge and other technological innovation. Based on this notion, information on such phenomena is supposedly crucial for existing and potential capital providers in making decisions whether to allocate resources to a company. This thesis examines the information use and needs of financial analysts with respect to intangible values. The purpose is to shed light on the usefulness of such information from the perspective of one of the primary user groups of IFRSs.

Specificaties

ISBN13:9783658065492

Taal:Engels

Bindwijze:paperback

Aantal pagina's:530

Uitgever:Springer Fachmedien Wiesbaden

Druk:2015

Hoofdrubriek:Financieel management, Economie, Algemeen management

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Inhoudsopgave

Fundamentals of financial accounting and reporting.- Foundation and challenges of intangible values in financial accounting and reporting.- Financial analysts as users of financial accounting and reporting information.- Perspective of financial analysts on information about intangibles.